Section 60525 Of Article 2. Claim For Refunds Of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, And End Sellers From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 8. >> Article 2.

. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
  (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.